Implementación de un sistema de costos, para la “Panadería y pastelería Marianita de Jesús”, cantón Morona, provincia de Morona Santiago, período 2023

Abstract

The objective of this titling work was to implement a system of costs for production orders in the “Marianita de Jesus” bakery and pastry shop in the city of Macas, province of Morona Santiago. Once the problem of the company was known, the study objectives were formulated, and the theoretical foundation was made through books, articles, and websites. For the development of the research, techniques such as observation were used, which allowed us to know the company's productive process. Thus, an interview and survey were also conducted with the staff to learn the company's current situation, presenting significant areas for improvement in determining the cost. When empirically performing the cost system, it can explain decision-making disadvantages. The proposal includes creating a cost system for production orders through “Microsoft Excel,” allowing more efficient and effective company management to know the cost of raw materials, labor, indirect manufacturing costs, and the total unit production cost. It is recommended to use a cost system, which will significantly help provide essential information for strategic decision-making, optimizing resources, and improving profitability.